The Central Board of Indirect Taxes & Customs (CBIC) has issued Instruction No. 11/2024-Customs regarding the verification of the Certificate of Origin (CoO) issued by the United Arab Emirates (UAE). This article delves into the details of this instruction and its implications.
The instruction highlights that UAE has introduced an additional security feature to the CoO format, involving the inclusion of a password. This step aims to enhance the authenticity and genuineness verification process of CoOs issued by UAE under the India-UAE Comprehensive Economic Partnership Agreement (CEPA).
The new CoO format will feature a QR code and a specified password, along with a unique, sequential serial number. This change aligns with the Operational Certificate Procedures (OCPs) agreed upon under the India-UAE CEPA.
Customs formations are directed to implement the new verification procedure outlined by UAE in conjunction with the OCPs agreed under the India-UAE CEPA. This ensures compliance with the latest regulations and strengthens the verification process for CoOs issued by UAE authorities.
F. No. CBIC-15021/94/2022-ICD-CBEC
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes & Customs
International Customs Division
Room No. 227 A, North Block, New Delhi
Instruction No. 11/2024-Customs Dated the 1st May, 2024
To
Principal Chief Commissioners / Chief Commissioners of Customs / Customs (Preventive) / Customs and Central Tax
Principal Commissioners / Commissioner of Customs / Customs (Preventive)
Principal Directors General I Directors General,
(All under CBIC)
Madam / Sir,
Subject: Verification of authenticity and genuineness of Certificate of Origin (CoO) issued by UAE Authority- reg.
It is informed that UAE has added an additional security feature to the Certificate of Origin (COO) format, in the form of a password, for verification of the genuineness and authenticity of COO issued by UAE, under the India-UAE Comprehensive Economic Partnership Agreement (CEPA).
2. For verification of origin, UAE side has informed the following changes:
“The format of the certificate of origin for both the new and old systems will remain identical, with the only difference being the inclusion of a QR code and a specified password in the new system’s Certificate of Origin (COO).
All the Certificate of Origin shall also bear a unique, sequential serial number.”
3. It may be noted that this change, proposed by UAE, aligns with the main provisions of the Operational Certificate Procedures (OCPs), agreed under the India-UAE Comprehensive Economic Partnership Agreement (CEPA).
4. Therefore, all Customs formations are directed to take note of the new procedure, outlined by UAE, for the verification of CoO and implement the same in conjunction with the Operational Certificate Procedures (OCPs), agreed under the India-UAE Comprehensive Economic Partnership Agreement (CEPA).
Yours sincerely,
(NeetishaVerma)
Senior Technical Officer
International Customs Division
